El balance social como instrumento para la evaluación de la acción social en las entidades no lucrativas

Antonia Ribas Bonet Mª ()
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Antonia Ribas Bonet Mª: Universidad de las Islas Baleares

CIRIEC-España, revista de economía pública, social y cooperativa, 2001, issue 39, 115-147

Abstract: This article analizes the convenience of non-profitmaking entities using social audit. These organizations have special characteristics due to their eminently social character. It is difficult to measure these social aspects, but it brings remarkable advantages in many ways. Some examples or applicable indicators to the evaluation of certain aspects of non-profitmaking entities are shown and finally, social information reported by some of these organizations is analized in order to see how it agrees to the concept of social audit defined in this work.

Keywords: Social Audit; non-profitmaking entities; general interest; social character; social objectives; measurement; indicator. (search for similar items in EconPapers)
JEL-codes: A11 L31 M14 Z13 (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2001:i:39:p:115-147

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